What is trực tiếp bóng đá k+ current state policy on exemption and reduction of non-agricultural land use tax in Vietnam?
What is trực tiếp bóng đá k+ current state policy on exemption and reduction of non-agricultural land use tax in Vietnam?
In trực tiếp bóng đá k+ context of a rapidly developing economy, land still remains a vital factor in trực tiếp bóng đá k+ construction and development of a nation. To support businesses and citizens, especially households using land for non-agricultural purposes, trực tiếp bóng đá k+ State has issued policies on exemption and reduction of non-agricultural land use tax.
Below are some of trực tiếp bóng đá k+ current state policies on non-agricultural land use tax exemption and reduction:
(1) Non-agricultural land use tax exemption policy
Pursuant to Article 10 ofCircular 153/2011/TT-BTC(supplemented by Article 4 ofCircular 130/2016/TT-BTC), there are regulations on trực tiếp bóng đá k+ exemption of non-agricultural land use tax as follows:
- Land of investment projects in fields particularly encouraged for investment; investment projects in areas with extremely difficult socio-economic conditions; investment projects in fields encouraged for investment in areas with difficult socio-economic conditions; land of enterprises using over 50% of trực tiếp bóng đá k+ labor as war invalids or sick soldiers.
trực tiếp bóng đá k+ list of investment-encouraged fields, areas with difficult socio-economic conditions, and areas with extremely difficult socio-economic conditions is implemented according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ investment law.
trực tiếp bóng đá k+ number of employees who are war invalids or sick soldiers must be trực tiếp bóng đá k+ regular average annual labor force as stipulated inThông tư 40/2009/TT-BLĐTBXHdated December 3, 2009, by trực tiếp bóng đá k+ Ministry of Labor - Invalids and Social Affairs and its amendments.
- Land of establishments implementing socialization in activities such as education, vocational training, healthcare, culture, sports, and environment includes:
+ Non-public establishments established and operating under trực tiếp bóng đá k+ conditions prescribed by trực tiếp bóng đá k+ competent State authorities in private investment fields;
+ Organizations and individuals operating under trực tiếp bóng đá k+Luật xoilac tv trựchaving investment projects, joint ventures, or links or establishing establishments operating in private investment fields with sufficient operational conditions as prescribed by competent State authorities;
+ Public service units raising capital and forming partnerships according to legal provisions to establish independently accounted entities or enterprises operating in private investment fields as decided by competent State authorities;
+ In trực tiếp bóng đá k+ case of foreign investment projects in private investment fields, trực tiếp bóng đá k+ decision is made by trực tiếp bóng đá k+ Prime Minister of trực tiếp bóng đá k+ Government of Vietnam Pursuant to trực tiếp bóng đá k+ proposal of trực tiếp bóng đá k+ Ministry of Planning and Investment and relevant specialized ministries.
Establishments implementing private investment in education, vocational training, healthcare, culture, sports, and environment must meet criteria on scale and standards according to a Decision of trực tiếp bóng đá k+ Prime Minister of trực tiếp bóng đá k+ Government of Vietnam.
- Land for trực tiếp bóng đá k+ construction of gratitude houses, great unity houses, nursing homes for trực tiếp bóng đá k+ elderly, disabled people, orphans, and social rehabilitation facilities.
- Residential land within trực tiếp bóng đá k+ limit in areas with extremely difficult socio-economic conditions.
- Residential land within trực tiếp bóng đá k+ limit of individuals engaged in revolutionary activities before August 19, 1945; war invalids of grades 1/4, 2/4; individuals entitled to policies equivalent to those for war invalids of grades 1/4, 2/4; sick soldiers of grade 1/3; heroes of trực tiếp bóng đá k+ people's armed forces; Vietnamese Heroic Mother; biological parents, caretakers of martyrs when they were minors; spouses of martyrs; children of martyrs receiving monthly allowances; individuals affected by chemical warfare agents; individuals affected by chemical warfare agents in difficult family circumstances.
- Residential land within trực tiếp bóng đá k+ limit of poor households according to trực tiếp bóng đá k+ Decision of trực tiếp bóng đá k+ Prime Minister of trực tiếp bóng đá k+ Government of Vietnam on trực tiếp bóng đá k+ poverty line. In cases where trực tiếp bóng đá k+ provincial People's Committee specifies trực tiếp bóng đá k+ poverty line applicable in trực tiếp bóng đá k+ locality according to legal provisions, trực tiếp bóng đá k+ determination of poor households is Pursuant to trực tiếp bóng đá k+ poverty line issued by trực tiếp bóng đá k+ locality.
- Households and individuals who have their homestead land recovered during trực tiếp bóng đá k+ year according to a plan approved by competent State authorities are exempt from tax in trực tiếp bóng đá k+ actual year of recovery, both for trực tiếp bóng đá k+ land at trực tiếp bóng đá k+ recovery location and at trực tiếp bóng đá k+ new residence.
- Land with gardens recognized by competent State authorities as historical-cultural relics.
- Taxpayers facing difficulties due to force majeure events if trực tiếp bóng đá k+ damage value of land and housing on trực tiếp bóng đá k+ land exceeds 50% of trực tiếp bóng đá k+ tax calculation value.
In such cases, trực tiếp bóng đá k+ taxpayer must have confirmation from trực tiếp bóng đá k+ commune-level People's Committee in trực tiếp bóng đá k+ area where trực tiếp bóng đá k+ damage occurs.
- Non-agricultural land use tax exemption for households and individuals whose calculated annual non-agricultural land use tax (after deducting any exempted or reduced tax according to trực tiếp bóng đá k+ Non-Agricultural Land Use Tax Law and its guiding documents) amounts to fifty thousand dong or less. If a household or individual owns multiple parcels within trực tiếp bóng đá k+ province or centrally managed city, trực tiếp bóng đá k+ non-agricultural land use tax exemption under this article is Pursuant to trực tiếp bóng đá k+ total tax obligation for all parcels. trực tiếp bóng đá k+ order and procedures for non-agricultural land use tax exemption under this article are implemented following trực tiếp bóng đá k+ guidance inCircular 153/2011/TT-BTC.
For households and individuals eligible for non-agricultural land use tax exemption as guided in this Circular but have already paid tax into trực tiếp bóng đá k+ state budget, trực tiếp bóng đá k+ tax agency will facilitate reimbursement according to trực tiếp bóng đá k+ regulations in trực tiếp bóng đá k+Luật Quản trực tiếp bóng đáand its guiding documents.
(2) Non-agricultural land use tax reduction policy
Pursuant to Article 11 ofCircular 153/2011/TT-BTC, there is a 50% reduction in trực tiếp bóng đá k+ tax payable in trực tiếp bóng đá k+ following cases:
- Land of investment projects in fields favored for investment; investment projects in areas with difficult socio-economic conditions; land used by enterprises employing from 20% to 50% of trực tiếp bóng đá k+ labor as war invalids or sick soldiers.
trực tiếp bóng đá k+ list of investment-encouraged fields, areas with difficult socio-economic conditions, and areas with extremely difficult socio-economic conditions are implemented according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ investment law.
trực tiếp bóng đá k+ number of employees who are war invalids or sick soldiers must be trực tiếp bóng đá k+ regular average annual labor force as stipulated inThông tư 40/2009/TT-BLĐTBXHdated December 3, 2009, by trực tiếp bóng đá k+ Ministry of Labor - Invalids and Social Affairs and its amendments.
- Residential land within trực tiếp bóng đá k+ limit in areas with difficult socio-economic conditions.
- Residential land within trực tiếp bóng đá k+ limit of war invalids of grades 3/4, 4/4; individuals entitled to policies equivalent to those for war invalids of grades 3/4, 4/4; sick soldiers of grades 2/3, 3/3; children of martyrs not receiving monthly allowances.
- Taxpayers facing difficulties due to force majeure events if trực tiếp bóng đá k+ damage value of land and housing on land ranges from 20% to 50% of trực tiếp bóng đá k+ tax calculation value.
In such cases, trực tiếp bóng đá k+ taxpayer must have confirmation from trực tiếp bóng đá k+ commune-level People's Committee where trực tiếp bóng đá k+ damage occurs.
What is trực tiếp bóng đá k+ current state policy on exemption and reduction of non-agricultural land use tax in Vietnam? (Image from trực tiếp bóng đá k+ Internet)
Who are trực tiếp bóng đá k+ taxpayers of non-agricultural land use tax in Vietnam?
Pursuant to Article 4 of trực tiếp bóng đá k+Non-Agricultural Land Use Tax Law 2010, it is stipulated who are trực tiếp bóng đá k+ taxpayers of non-agricultural land use tax as follows:
- Taxpayers are organizations, households, and individuals with land use rights subject to tax as prescribed in Article 2 of trực tiếp bóng đá k+Non-Agricultural Land Use Tax Law 2010.
- In cases where organizations, households, or individuals have not been granted a Certificate of Land Use Rights, House Ownership, and Other Assets attached to Land (hereinafter referred to as trực tiếp bóng đá k+ Certificate), trực tiếp bóng đá k+ current land user is trực tiếp bóng đá k+ taxpayer.
- Taxpayers in specific cases are regulated as follows:
+ In trực tiếp bóng đá k+ case where trực tiếp bóng đá k+ State rents land for an investment project, trực tiếp bóng đá k+ homestead land renter is trực tiếp bóng đá k+ taxpayer;
+ In cases where trực tiếp bóng đá k+ land user leases trực tiếp bóng đá k+ land under a contract, trực tiếp bóng đá k+ taxpayer is determined according to trực tiếp bóng đá k+ agreement in trực tiếp bóng đá k+ contract. If trực tiếp bóng đá k+ contract does not specify trực tiếp bóng đá k+ taxpayer, trực tiếp bóng đá k+ land user is trực tiếp bóng đá k+ taxpayer;
+ In cases where land has been granted a Certificate but is under dispute, until trực tiếp bóng đá k+ dispute is resolved, trực tiếp bóng đá k+ current land user is trực tiếp bóng đá k+ taxpayer. Paying tax is not a basis for resolving land use rights disputes;
+ In cases where multiple people have trực tiếp bóng đá k+ right to use a parcel, trực tiếp bóng đá k+ taxpayer is trực tiếp bóng đá k+ legal representative of all those who have rights to trực tiếp bóng đá k+ parcel;
+ In cases where trực tiếp bóng đá k+ land user contributes capital in business by land use rights and forms a new legal entity with land use rights subject to tax as prescribed in Article 2 of trực tiếp bóng đá k+Non-Agricultural Land Use Tax Law 2010, trực tiếp bóng đá k+ new legal entity is trực tiếp bóng đá k+ taxpayer.
What are trực tiếp bóng đá k+ principles for calculating non-agricultural land use tax in Vietnam?
Pursuant to Clause 1, Article 8 ofCircular 153/2011/TT-BTC, trực tiếp bóng đá k+ principles for calculating non-agricultural land use tax are stipulated as follows:
- trực tiếp bóng đá k+ payable tax for each taxpayer is determined within one (01) province.
- If a taxpayer has taxable land in multiple districts within one (01) province, trực tiếp bóng đá k+ payable tax is determined for each parcel at trực tiếp bóng đá k+ Tax agency where trực tiếp bóng đá k+ taxable land is located; if trực tiếp bóng đá k+ taxpayer has a parcel exceeding trực tiếp bóng đá k+ limit or trực tiếp bóng đá k+ total area of taxable land exceeds trực tiếp bóng đá k+ limit at trực tiếp bóng đá k+ place of land use right, they must declare a comprehensive total at trực tiếp bóng đá k+ Tax agency of their choice according to Article 16 ofCircular 153/2011/TT-BTC.
- In cases where there is a change in trực tiếp bóng đá k+ taxpayer during trực tiếp bóng đá k+ year, trực tiếp bóng đá k+ payable tax for each taxpayer is calculated from trực tiếp bóng đá k+ month of trực tiếp bóng đá k+ change.
In cases where there are factors causing a change in tax calculation (except for changes in trực tiếp bóng đá k+ price per m2 of taxable land) during trực tiếp bóng đá k+ year, trực tiếp bóng đá k+ payable tax is determined from trực tiếp bóng đá k+ month of trực tiếp bóng đá k+ change.
